Revenue (No. 1) Act, 1864

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REVENUE (NO. 1) ACT 1864

CHAPTER XVIII.

An Act to grant certain Duties of Customs and Inland Revenue. [¹] [13th May 1864.]

Grant of duties as specified in schedules annexed.

1. [²] There shall be charged, collected, and paid, for the use of Her Majesty, the several rates and duties of       .      .      .      excise      .      .      .      specified and contained in the several schedules marked respectively      .      .      .      (B),      .      .      .      to this Act annexed; and the said rates, duties [and drawbacks]    .    .      shall continue to be charged, collected, paid, and allowed respectively until Parliament shall otherwise order; and the said several schedules shall be deemed to be part of this Act.

Provisions of former Acts to apply to this Act.

2. All the powers, provisions, clauses, regulations, allowances, and exemptions, forfeitures, pains, and penalties, contained in or imposed by any Act or Acts, or any schedule thereto, relating to any duties      .      .      .      of the same kind or description as the several      .      .      .      duties      .      .      .      granted      .      .      .      by this Act respectively, and in force at the time of the passing of this Act, and not hereby expressly repealed,      .      .      .      shall respectively be in full force and effect with respect to the said duties      .      .      .      by this Act granted      .      .      .      respectively, so far as the same are or shall be applicable, in all cases not hereby expressly provided for, and shall be observed, applied, allowed, enforced, and put in execution for and in the raising, levying, collecting, and securing of the said last-mentioned      .      .      .      duties,      .      .      .      and otherwise in relation thereto, so far as the same shall not be superseded by and shall be consistent with the express provisions of this Act, as fully and effectually, to all intents and purposes, as if the same had been herein repeated and specially enacted, mutatis mutandis, with reference to the      .      .      .      duties,      .      .      .      by this Act granted      .      .      .      respectively:

[Ss. 3, 4 rep. 38 & 39 Vict. c. 66. (S.L.R.)]

Excise Licences.

Occasional licences for refreshment houses, beer houses and sale of tobacco.

23 & 24 Vict. cc. 27, 107. 4 & 5 Vict. c. 85.

6 Geo. 4. c. 81.

Conditions of 26 & 27 Vict. c. 33. s. 20. to apply (except to tobacco retailers).

5. It shall be lawful for the Commissioners of Inland Revenue, whenever they shall consider it necessary for the accommodation of the public, to authorize any officer of Excise to grant (upon payment of the respective duties in that behalf mentioned in schedule (B.) to this Act) an occasional licence in the several and respective cases herein-after mentioned; (that is to say), to any person who shall have taken out an Excise licence under the Refreshment Houses Act, 1860, and the Refreshment Houses (Ireland) Act, 1860, respectively, to keep a refreshment house, or to sell by retail in a refreshment house foreign wine to be consumed therein; or an Excise licence under the Beerhouse Act, 1834, to retail beer to be drunk or consumed in or upon the house or premises where sold; or an Excise licence under the Excise Licences Act, 1825, to deal in or sell tobacco or snuff; and every such occasional licence shall authorize any such person as aforesaid to exercise and carry on the same trade and business as he shall be authorized to carry on by virtue of the licence granted under the said Acts respectively as aforesaid at any such place (other than the place for which his original licence was granted), and for and during such space or period of time, not exceeding three consecutive days at any one time, as the said Commissioners shall approve, and as shall be specified in such occasional licence: Provided, that the said occasional licence shall not protect any such person in the carrying on of any such trade or business as aforesaid unless he shall produce such licence whenever requested so to do by any officer of Excise, or by any constable or police officer, at the time of exercising such trade or business; and provided also, that the conditions and restrictions contained in the twentieth section of the Revenue Act, 1863, relating to occasional licences, shall apply to the occasional licences to be granted under this Act (except in the case of occasional licences to sell tobacco or snuff).

[Ss. 6, 7, 9, 10 rep. 32 & 33 Vict. c. 14. s. 14. S. 8 rep. 38 & 39 Vict. c. 66. (S.L.R.) Ss. 11—14 rep. 33 & 34 Vict. c. 99.]

Income Tax.

16 & 17 Vict. c. 34. s. 40.

Income tax may be deducted from rent, &c. at the rate or rates chargeable during the period when the rent, &c. was accruing.

15. And whereas under and by virtue of the fortieth section of the Income Tax Act, 1853, persons liable to the payment of rent, yearly interest, or any annuity or other annual payment therein mentioned, are entitled and authorized on making such payment to deduct and retain thereout the amount of the rate of income tax which shall be payable at the time when such payment becomes due: Be it enacted, that the persons liable to and making any such payment as aforesaid shall be entitled and are hereby authorized to deduct and retain thereout the amount of the rate or a proportionate amount of the several rates of income tax which were chargeable by law upon or in respect of such rent, interest, annuity, or other annual payment, or the source thereof, during the period through which the same was accruing due, anything in the said recited Act to the contrary notwithstanding.

SCHEDULES.

[Sched. (A.) rep. 38 & 39 Vict. c. 66. (S.L.R.)]

Schedule (B.)

Sect. 1 .

Containing the Duties of Excise granted by this Act; that is to say,

      .      .      .      .      .      .      .      .      .      .      .      .

On occasional licences to refreshment house keepers, wine retailers, beer retailers, and tobacco dealers; (that is to say,)

      .      .      .      .      .      .      .      .      .      .      .      .

[Sched. (C.) rep. 33 & 34 Vict. c. 99. Sched. (D.) rep. 38 & 39 Vict. c. 66. (S.L.R.)]

[¹ Short title, “The Revenue (No. 1) Act, 1864.” See 55 & 56 Vict. c. 10. So much of this Act as relates to Customs, rep. 39 & 40 Vict. c. 36. s. 288.]

[² S. 1 is rep., so far as it relates to schedules (A.), (C.), and (D.), 38 & 39 Vict. c 66. (S.L.R.)]